Perbedaan Manajemen Laba Akrual Dan Manajemen Laba Rill Sebelum Dan Sesudah Adopsi Ifrs Pada Perusahaan Manufaktur Yang Terdaftar Di Bei

Asni, Fitri; Mayasari, Mega

doi:10.30871/jama.v2i1.721

Cited by 3 publications

(7 citation statements)

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“…Therefore, it can be said that PT Krakatau Steel does not has much change its financial reports via earnings management practices. Thus, the financial statements will show a better quality compare to the other sectors (Asni & Mayasari, 2018).…”

Section: Discussionmentioning

confidence: 97%

“…This can be seen from the value of the net profit that is owned and the company's tendency to always show profits from the initial IPO until 2019. Thus, the telecommunications sector does not want to carry out earnings management practice because high earnings management can reduce earnings quality (Asni & Mayasari, 2018).…”

Section: Discussionmentioning

confidence: 99%

“…The factor that can encourage the metal sector to show the lowest average earnings management is the quality of its financial reports because earnings management can mislead the reported information. Therefore, earnings management causes information asymmetry, thus mislead the investors who want to know the real company's performance (Asni & Mayasari, 2018). Another driving factor is to gain investor confidence.…”

Section: Discussionmentioning

confidence: 99%

“…4. Asni & Mayasari (2018) examined the comparisons before and after IFRS adoption on accrual earnings management and real earnings management. The results show that there is no difference in accrual earnings management before and after IFRS adoption, while real earnings management shows differences.…”

Section: Income Smoothingmentioning

confidence: 99%

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Comparison of Earnings Management in Each Non-Financial Sector of Bumn Listed on the Idx

Fransiska¹

2021

JAEF

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This research was conducted to determine whether there are differences in each non-financial sector of BUMN listed on the IDX in carrying out earnings management practices. The research sample includes a saturated sampling method. The research sample consisted of 19 companies were divided into 8 sectors. The amount of data used is 225 data from 2006-2019. Earnings management will be measured using discretionary accruals with a Modified Jones model. The hypothesis was tested using the Kruskal Wallis test and followed by the Dunn test. The results show that there are differences in the level of earnings management in each non-financial sector of BUMN listed on the IDX. The difference is due to the higher level of earnings management carried out by the construction sector compare to the other sectors. Furthermore, the metal sector has the lowest average level of earnings management practices.

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Section: Discussionmentioning

confidence: 97%

Section: Discussionmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%

Section: Income Smoothingmentioning

confidence: 99%

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Comparison of Earnings Management in Each Non-Financial Sector of Bumn Listed on the Idx

Fransiska¹

2021

JAEF

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“…According to Roychowdhury (2006) real earnings management is an act of deviation by managers from the company's normal operating practices. Real earnings management can occur throughout the accounting period running through daily company activities, without waiting for the end of the period, so that managers will find it easy to achieve the desired profit target (Asni & Mayasari, 2018). The measurement of real earnings management in this study refers to the research of Roychowdhury (2006), namely there are three measurements of real earnings management, including:…”

Section: Real Earnings Managementmentioning

confidence: 99%

The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable

Rahayu

Irianto²,

Prastiwi³

2021

IJRBS

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This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure.

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Reclassification of Other Comprehensive Income, Earnings Management and Earnings Quality: Evidence from Indonesia

Kusuma¹,

Chandrarin²,

Cahyaningsih³

2022

APMAJ

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This study empirically proves that standard policies concerning the format of presenting income statements are in the form of additional information. This is particularly relevant to the reclassification of other comprehensive income and profit attribution in increasing transparency and reducing asymmetry information. This study investigated the effect of reclassified items concerning other comprehensive income and net income attributable to owners on earnings management and the quality of earnings. The attribution of earnings to owners was found to have a negative effect on earnings management, along with a positive effect on earnings quality as measured by the earnings response coefficient net and comprehensive income. It was also shown that earnings management does not mediate the effect to earnings quality. Accordingly, this means that the market has responded positively to the reclassification of other comprehensive income and profit attribution. It also precludes the company from carrying out earnings management through the recognition and realisation of other comprehensive income. Reclassification and attribution through increasing transparency and value relevance could consequently reduce asymmetric information. Keywords: reclassification of others comprehensive income, earnings management, earnings quality, Indonesia

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Perbedaan Manajemen Laba Akrual Dan Manajemen Laba Rill Sebelum Dan Sesudah Adopsi Ifrs Pada Perusahaan Manufaktur Yang Terdaftar Di Bei

Cited by 3 publications

References 0 publications

Comparison of Earnings Management in Each Non-Financial Sector of Bumn Listed on the Idx

Comparison of Earnings Management in Each Non-Financial Sector of Bumn Listed on the Idx

The effect of earnings management and media exposure on corporate social responsibility disclosure with corporate governance as a moderating variable

Reclassification of Other Comprehensive Income, Earnings Management and Earnings Quality: Evidence from Indonesia

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